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PUMA SPORTS INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
G. Shivadass
Prashanth Sbarish Shivadass
Res. Counsel
M.n. Kumar
K. Jema Kumar

Petitioner / Applicant

PUMA SPORTS INDIA PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 19, 2025
Order No.

WRIT PETITION NO. 32571 OF 2024 (T-RES)

Citation

2025(3) TAXREPLY 12746

Original Order
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ORDER

ORAL ORDER In this petition, the petitioner seeks the following reliefs: a. To issue a Writ of Certiorari or any other Writ, order(s), directions, quashing the impugned order passed by Respondent dated 28 August 2024 having Order-in-Original No. 88/JC3/B-East/2024 with File No.: GEXCOM/ADJN/GST/JC/665/2024-ADJN and DIN-2024085700000000B1F2 along with Summary of the Order in Form GST DRC-07 dated 28 August 2024 with Reference No.: ZD290824098421Z for the period of April 2019 March 2020, enclosed at Annexure-A to the extent prejudicial to the interest of the Petitioner; b. To issue a Writ of Certiorari or any other Writ, order(s), directions, quashing the Notification No.56/2023-CT dated 28.12.2023, enclosed as Annexure-R issued by the Respondent No. 1 as being issued in violation of the provisions of the CGST Act; c. To issue a Writ of Mandamus or any other Writ, order(s), directions, holding that Section 168A of the CGST Act is ultra vires the provisions of the CGST ....

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